摘要
本文将从成本结构角度探讨战略差异对企业的影响。研究发现,由于经营环境的不确定性,战略差异会带来比较严重的成本粘性问题,进一步发现,和民营企业相比,战略差异对国有企业会产生更加严重的成本粘性问题,政治关联则可以帮助企业获取核心资源,如政策扶持、银行信贷等,降低战略实施的不确定性,降低的企业成本粘性更低。
The purpose of our research is to reveal the underlying mechanism between strategy and cost structure.By our research,we found that the firms which adopted deviant strategy tend to bear severe problem of cost stickiness,especially the state-owned enterprise.In the contrast,the firms which has larger quantity of fixed assets and intangible assets tend to suffer less cost stickiness problem.The research helps us open the black box of strategy and cost behavior,which will be useful for corporate management and macro policy making.
出处
《财会通讯（下）》
北大核心
2017年第1期26-30,35,共6页
Communication of Finance and Accounting
关键词
战略差异
成本粘性
政治关联
Deviant strategy
Cost stickiness
Political connection
